What are the criteria for determining if a worker in Georgia should be classified as an independent contractor or an employee?

Under Georgia law, the criteria for determining whether a worker is an independent contractor or an employee depends on the following factors:

1. The degree of control that the employer has over the worker: If the employer has control over how, when, and where the work is performed, the worker is likely an employee. Conversely, if the worker has control over these factors, they are more likely to be considered an independent contractor.
2. The nature of the work performed: If the work performed is a core part of the employer's business, the worker is more likely to be considered an employee. However, if the work performed is a specialized or temporary service, the worker may be considered an independent contractor.
3. The level of skill required for the work: If the work requires specialized skills or training, the worker may be considered an independent contractor.
4. The provision of tools and materials: If the employer provides tools and materials to the worker, the worker is more likely to be considered an employee.
5. The degree of financial control: If the worker has a significant investment in the tools, equipment, and materials required to complete the work, they may be considered an independent contractor. Conversely, if the employer provides all of these things, the worker is more likely to be considered an employee.
6. The availability of benefits and employment protections: Employees are entitled to certain benefits and protections under the law, such as workers' compensation and unemployment insurance. Independent contractors are not entitled to these benefits.

It is important to note that the determination of whether a worker is an independent contractor or an employee is highly fact-specific. The above criteria are not exhaustive and may not apply in all cases. Employers should consult with an experienced employment attorney to evaluate the specific circumstances of their worker's status.

If an employer misclassifies a worker as an independent contractor when they should be an employee, they could be liable for unpaid taxes, penalties, and other damages. Alternatively, if an employer misclassifies an employee as an independent contractor, the worker may be entitled to benefits and protections that they were previously denied. In either case, it is important to seek legal advice to rectify the situation.